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The statutory auditors of the Company have reviewed the financial results pursuant to Regulations 33 of SEBI (Listing obligation and Disclosure <BR> Requirements) Regulation 2015, as amended <BR> 2) The above unaudited financial results have been prepared in accordance with the recognition and measurement principles stated in the Companies (Indian Accounting Standard) Rules, 2015 (Ind AS) as <BR> amended, prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulations <BR> 33 of SEBI (Listing obligation and Disclosure Requirements), 2015 as amended. <BR> 3) The management of the Company has identified "Travel Gear and related accessories" as the single reportable operating segment for the continued operations in the standalone and consolidated financial <BR> statements as per Ind AS 108- Operating Segment. <BR> 4) The figures for the quarter ended September 30, 2025 are balancing figures between the unaudited figures in respect of half year ended September 30, 2025 and the unaudited published figures upto June 30, <BR> 2025. <BR> 5) The Company has commenced commercial production at its newly established manufacturing facility located at Vikram Udyog Puri, Ujjain, Madhya Pradesh, effective 16th July 2025. The plant spans 8 acres of <BR> industrial land, with Phase I development, and has an installed capacity exceeding 3 lakh units per annum. This facility is dedicated to the production of premium luggage, polycarbonate, and ABS+PC products, <BR> further strengthening our position as a leading player in the lifestyle accessories and products segment. <BR> 6) The effect of Scheme of Amalgamation between IFF Overseas Pvt Ltd (Transferor Co.) with Brand Concepts Limited (Transferee co.) on the corresponding amounts for the quarters ended September 30, 2024, <BR> and year ended March 31, 2025 have been revised by the Company after recognising the effect of the scheme as per the applicable accounting standard, Accordingly, all the assets, liabilities and reserve of IFF <BR> Overseas Private Limited as on April 01, 2024 were transferred to the Company at the book values appearing in the Consolidated books of the Company immediately before the amalgamation and the value of <BR> Investment was cancelled. <BR> <BR> The effect of merger on the amount of the standalone revenue and profit and loss published in previous periods are as shown below: <BR> <BR> Particulars For Quarter ended For half year ended For year ended <BR> 30.09.2024 30.09.2024 31.03.2025 <BR> (Unaudited) (Audited) (Audited) <BR> <BR> Revenue from Operations <BR> As published in previous quarter 7073.31 14021.99 27347.91 <BR> As revised for the effect of merger 7749.33 15464.20 29302.28 <BR> <BR> Probit before tax <BR> As published in previous quarter 270.94 513.09 833.75 <BR> As revised for the effect of merger 244.80 490.99 767.99 <BR> <BR> Profit after Tax <BR> As published in previous quarter 169.19 345.06 659.24 <BR> As revised for the effect of merger 256.53 432.75 523.34 <BR> <BR> EPS <BR> As published in previous quarter <BR> a) Basic 1.51 3.09 5.89 <BR> b) Diluted 1.49 3.04 5.75 <BR> As revised for the effect of merger <BR> a) Basic 2.07 3.50 4.22 <BR> b) Diluted 2.04 3.45 4.13 <BR> <BR> <BR> <BR> 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